Abstract: With the proposal of carbon peaking and carbon neutrality targets, the rapid development of wind power is facing the prominent accommodation problem due to wind power’s randomness and volatility. Regenerative electric heating is a primary heating mode adopted in Northern China, and the virtual power plant (VPP) is the primary demand-side resource aggregation technology. The VPP, which aggregates regenerative electric heating, can provide a solution for wind power accommodation and increasing the wind power usage rate. In this regard, this paper proposes a wind power based time-of-use tariff division method to realize the optimal operation of VPP aggregating regenerative electric heating to participate in time-of-use tariff-based clean heating trading. Firstly, the transaction mode of VPP aggregating regenerative electric heating users to participate in wind power heating is described. Secondly, with consideration of the thermal inertia, the regenerative electric heating and buildings are modeled in detail, and a time-of-use tariff method based on hierarchical agglomerative clustering algorithm is proposed. A load fuzzy response model is established based on Weber-Fechner law, and a VPP operation optimization model is constructed with multi-objective of maximum comprehensive benefits of multiple entities, minimum wind curtailment and smallest load volatility. The wind power accommodation effects and VPP benefits are analyzed through case study. It is verified that the proposed method can effectively promote the wind power accommodation and raise the enthusiasm of multiple entities.